I just need help with the last part. The first two parts that are already filled in are correct.

On January 1, 2020, Martinez Inc. sold computer equipment to Tamarisk Co. The sales price of the equipment was $518,000 and its carrying amount is $412,000. Record any journal entries necessary for Martinez from the sale of the computer equipment in 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 1/1/20 Cash 518000 Equipment Gain on Disposal of Equipment 412000 106000 Use the information from part a. Assume that, on the same day the sale occurred, Martinez enters into an agreement to lease the equipment from Tamarisk for 10 years with annual lease payments of $67,083.41 at the end of each year, beginning on December 31, 2020. If Martinez has an incremental borrowing rate of 5% and the equipment has an economic useful life of 10 years, record any journal entries necessary for Martinez from the sale and leaseback of computer equipment in 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.25. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit 1/1/20 Cash 518000 Notes Payable 2/31/20 41183.41 25900 Notes Payable Interest Expense Cash 518000 101 67083.41 Use the information from part b. Now, instead of 10 years, the lease term is only 3 years with annual lease payments of $67,083.41 at the beginning of each year. Record any journal entries necessary for Martinez from the sale and leaseback of computer equipment in 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.25. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record sale of equipment) (To record the lease) (To record lease payment) ||||